https://www.taxtmi.com/caselaws?id=201834 Garden maintenance service used to satisfy Pollution Control Board conditions and maintain a green belt within factory premises was treated as integrally connected with statutory environmental compliance for manufacture. Applying the broader input service definition, the service tax paid qualified for Cenvat credit because the service related directly or indirectly to manufacture and to business activities, and the mandatory regulatory requirement distinguished contrary views on different facts. Accordingly, credit was admissible on the garden maintenance services. en-us Fri, 27 Aug 2010 00:00:00 +0530 Sun, 06 Feb 2011 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201834 Garden maintenance service used to satisfy Pollution Control Board conditions and maintain a green belt within factory premises was treated as integrally connected with statutory environmental compliance for manufacture. Applying the broader input service definition, the service tax paid qualified for Cenvat credit because the service related directly or indirectly to manufacture and to business activities, and the mandatory regulatory requirement distinguished contrary views on different facts. Accordingly, credit was admissible on the garden maintenance services. Case-Laws Service Tax Fri, 27 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201834